September 13, 2006
CLA-2-63:RR:NC:N3:351 M86275CATEGORY:CLASSIFICATIONTARIFF NO.:6307.90.9889
Mark Matsudaira
Import Manager
All Freight International, Inc.
P.O. Box 68663
Seattle, WA 98168RE: The tariff classification of an unfinished suitcase from China or Hong Kong
Dear Mr. Matsudaira:
In your letter dated August 25, 2006, you requested a tariff classification ruling on behalf of your client, Luggage Works, Inc.
The submitted sample is identified as a “roller skin.” It is an unfinished suitcase. You indicate that the material content of the roller skin is 1800D Poly shell (70%) and 210D nylon lining (30%). The item measures approximately 14” x 21” x 7”. It features zippered storage pockets on three exterior sides. The interior of the item features two textile fabric-covered pieces of paperboard reinforcements that are connected by two elastic webbed belts with plastic snap buckles.
It is not functional as a piece of luggage as it is missing the frame, wheels, and telescoping handle; you state that those parts will be sourced domestically and the suitcase will be assembled in Luggage Works’ factory in Aurora, Mo. The item at issue does not contain the essential character of a suitcase: it is unable to organize, store, protect, or carry other items.
The applicable subheading for the roller skin will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at 646-733-3102.
Sincerely,
Robert B. Swierupski
Director,